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THE MODERNISATION OF LUXEMBOURG COMPANY LAW: CHANGES TO INCORPORATION AND CAPITAL INCREASE PROCEDURE

Still on the new Luxembourg-Company-Law saga: now you can issue free shares, the conversion of convertible bonds (ex art. 32-4) and certain, liquid and due receivables (ex. art. 32-1 (5)) are considered contributions in cash, hence no auditor report is necessary, preference shares without the right to vote can now represent more than 50% of the whole share capital ( ex. art. 45) and they will not be taken into account when determining quorum’s or presence requirements (ex art. 46).